Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision applies if an entity would otherwise get a tax advantage in Australia from cross - border conditions that are inconsistent with the internationally accepted arm's length principle.
The entity is treated for income tax and withholding tax purposes as if arm's length conditions had operated.
Table of sections
Operative provisions
815 - 105 Object
815 - 110 Operation of Subdivision
815 - 115 Substitution of arm's length conditions
815 - 120 When an entity gets a transfer pricing benefit
815 - 125 Meaning of arm's length conditions
815 - 130 Relevance of actual commercial or financial relations
815 - 135 Guidance
815 - 140 Modification for thin capitalisation
815 - 145 Consequential adjustments
815 - 150 Amendment of assessments